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Fair Value Measurements
9 Months Ended
Jun. 30, 2012
Fair Value Measurements [Abstract]  
FAIR VALUE MEASUREMENTS

3. FAIR VALUE MEASUREMENTS

At June 30, 2012, there was no difference between the carrying value and fair market value of the Company’s cash equivalents. For certain financial instruments, including accounts receivable, accounts payable and accrued expenses, the carrying amounts approximate fair value due to their relatively short maturities.

The Company does not have any financial assets and liabilities that are measured at fair value on a recurring basis.